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Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variable Moderating [PDF]

open access: yesLawsuit, 2022
Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem e-filling terhadap kepatuhan wajib pajak dengan pemahaman internet sebagai variabel moderating pada KPP Pratama Serang.
fuzzy rachmawati   +2 more
doaj   +2 more sources

Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19

open access: yesSketsa Bisnis, 2022
The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income ...
Dadang Eko Budiraharjo, Dwi Orbaningsih
doaj   +2 more sources

Taxpayer's Perception on the Adoption of E-Filling System in Tanzanian Cities

open access: yesInternational Journal of Public Finance
Electronic filing system (e-filling) is a recent phenomenon in Tanzania. The Tanzanian Government, through its revenue authority, TRA, in the year 2020 introduced a tax e-filling system for the effective collection of various ...
Hawa Munisi, Heri Mulamula, Fatma Omar
doaj   +2 more sources

Analisis kepatuhan pajak UMKM di masa pandemi Covid-19: Dampak pengetahuan, sanksi, sosialisasi, dan penerapan e-filling

open access: yesKompartemen: Jurnal Ilmiah Akuntansi, 2023
This study aims to analyze the level of taxpayer compliance during the COVID-19 Pandemic, the impact of tax knowledge, tax sanctions, tax socialization and implementation of e-filling.
Hendro Paulus, Deden Tarmidi
doaj   +1 more source

ANALYSIS OF THE EFFECT OF TAXATION KNOWLEDGE, TAXPAYER AWARENESS, TAXATION SOCIALIZATION, TAX SANCTIONS, AND E-FILLING ON TAXPAYER COMPLIANCE (Empirical Study at the Primary Tax Office in Jepara Regency, Central Java)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2022
The purpose of this study was to determine whether tax knowledge, taxpayer awareness, tax socialization, and e-filling affect taxpayer compliance. This research is a quantitative research that uses primary data by distributing questionnaires to every ...
Suyatmin Waskito Adi   +2 more
doaj   +1 more source

Tax Knowledge and E-Filling Socialization on Taxpayer Compliance

open access: yesJournal of Applied Business, Taxation and Economics Research, 2022
The purpose of this research is to determine whether there is an influence between knowledge of taxation and tax socialization (e-filling system) towards taxpayer compliance at PT. Parkland World Indonesia is seen from the number of employees who do not report Notification (SPT) of more than 80% of the total number of employees of PT.
Herda Herda   +2 more
openaire   +1 more source

Removal of Emerging Contaminants from Wastewater Streams Using Membrane Bioreactors: A Review

open access: yesMembranes, 2021
Water is a very valuable natural resource. As the demand for water increases the presence of emerging contaminants in wastewater has become a growing concern. This is particularly true when one considers direct reuse of wastewater.
Arijit Sengupta   +3 more
doaj   +1 more source

TAM Towards Leddite Building Mandors In The Use Of E-Filing

open access: yesJurnal Akuntansi, 2020
This study aims to identify perceptions of usefulness, convenience and attitude towards behavior in the use of e-filling. Data from this study were obtain through quesstionnaires distributed to the community in the category of technological stuttering ...
Permadi Setyo Wibowo Sungkono
doaj   +1 more source

Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Pelaporan SPT Tahunan Tenaga Kependidikan Orang Pribadi di Universitas Islam Indonesia

open access: yesDisclosure, 2022
This study aims to determine the effect of implementing the e-filling system on individual taxpayer compliance at the Islamic University of Indonesia.
Inas Khairunnisa   +2 more
doaj   +1 more source

Peran Lingkungan Dalam Memoderasi Penerapan E-Filling Dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak

open access: yesJurnal Akademi Akuntansi, 2022
Tax compliance is one of the factors supporting the successful of taxation.  E-filling is one of the applications provided by Directorate General of Taxes to report tax online.
Fastha Aulia Pradhani, Juwita Sari
doaj   +1 more source

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